{"id":"https://openalex.org/W7143974875","doi":"https://doi.org/10.58812/sdi.v2i01.2704","title":"The Influence of Corporate Governance, Tax Planning, and Perception of Tax Fairness on Corporate Tax Compliance in West Java Province","display_name":"The Influence of Corporate Governance, Tax Planning, and Perception of Tax Fairness on Corporate Tax Compliance in West Java Province","publication_year":2026,"publication_date":"2026-03-31","ids":{"openalex":"https://openalex.org/W7143974875","doi":"https://doi.org/10.58812/sdi.v2i01.2704"},"language":null,"primary_location":{"id":"doi:10.58812/sdi.v2i01.2704","doi":"https://doi.org/10.58812/sdi.v2i01.2704","is_oa":true,"landing_page_url":"https://doi.org/10.58812/sdi.v2i01.2704","pdf_url":"https://wsj.westsciences.com/index.php/sdi/article/download/2704/2773","source":{"id":"https://openalex.org/S5407054273","display_name":"Sustainable Development Insights","issn_l":"3109-113X","issn":["3109-113X","3110-5440"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainable Development Insights","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://wsj.westsciences.com/index.php/sdi/article/download/2704/2773","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085563970","display_name":"Loso Judijanto","orcid":"https://orcid.org/0009-0007-7766-0647","observed_orcids":["https://orcid.org/0009-0007-7766-0647"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Loso Judijanto","raw_affiliation_strings":["IPOSS Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IPOSS Jakarta, Indonesia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073306768","display_name":"Triana Zuhrotun Aulia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210105403","display_name":"Universitas Muhammadiyah Tangerang","ror":"https://ror.org/01gngef73","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210105403"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Triana Zuhrotun Aulia","raw_affiliation_strings":["Universitas Muhammadiyah Tangerang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Tangerang","institution_ids":["https://openalex.org/I4210105403"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056144035","display_name":"Mega Arum","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mega Arum","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002461495","display_name":"Safier Ramdani","orcid":"https://orcid.org/0009-0000-6531-8229","observed_orcids":["https://orcid.org/0009-0000-6531-8229"]},"institutions":[{"id":"https://openalex.org/I4210113907","display_name":"Universitas Muhammadiyah Prof Dr Hamka","ror":"https://ror.org/01wqn3353","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113907"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Safier Ramdani","raw_affiliation_strings":["D3 Perpajakan, Universitas Muhammadiyah Prof DR Hamka"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"D3 Perpajakan, Universitas Muhammadiyah Prof DR Hamka","institution_ids":["https://openalex.org/I4210113907"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5092493512","display_name":"Irwan Irawadi Barus","orcid":"https://orcid.org/0009-0005-5687-1125","observed_orcids":["https://orcid.org/0009-0005-5687-1125"]},"institutions":[{"id":"https://openalex.org/I4210124760","display_name":"Universitas Dian Nusantara","ror":"https://ror.org/02zrz7n38","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210124760"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Irwan Irawadi Barus","raw_affiliation_strings":["Universitas Dian Nusantara"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Dian Nusantara","institution_ids":["https://openalex.org/I4210124760"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5082185118","display_name":"Eko Sudarmanto","orcid":"https://orcid.org/0009-0009-0266-9772","observed_orcids":["https://orcid.org/0009-0009-0266-9772"]},"institutions":[{"id":"https://openalex.org/I4210105403","display_name":"Universitas Muhammadiyah Tangerang","ror":"https://ror.org/01gngef73","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210105403"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eko Sudarmanto","raw_affiliation_strings":["Universitas Muhammadiyah Tangerang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Tangerang","institution_ids":["https://openalex.org/I4210105403"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.21749081,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"01","first_page":"13","last_page":"25"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.010300000198185444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-tax-compliance","display_name":"corporate tax compliance","score":0.9929999709129333},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":1.0},{"id":"https://openalex.org/keywords/voluntary-tax-compliance","display_name":"voluntary tax compliance","score":0.8379999995231628},{"id":"https://openalex.org/keywords/tax-transparency","display_name":"tax transparency","score":0.48399999737739563},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.6370000243186951},{"id":"https://openalex.org/keywords/corporate-taxpayers","display_name":"corporate taxpayers","score":0.7080000042915344},{"id":"https://openalex.org/keywords/west-java","display_name":"West Java","score":0.7670000195503235}],"concepts":[{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.6876999735832214},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.640999972820282},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5090000033378601},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4887999892234802},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.4668999910354614},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.43720000982284546},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.43059998750686646},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.42820000648498535},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4269999861717224},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.40869998931884766},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.3476000130176544},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.34200000762939453},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.3303999900817871},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30090001225471497},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.2867000102996826},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.2851000130176544},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.2818000018596649},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2653999924659729}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.58812/sdi.v2i01.2704","doi":"https://doi.org/10.58812/sdi.v2i01.2704","is_oa":true,"landing_page_url":"https://doi.org/10.58812/sdi.v2i01.2704","pdf_url":"https://wsj.westsciences.com/index.php/sdi/article/download/2704/2773","source":{"id":"https://openalex.org/S5407054273","display_name":"Sustainable Development Insights","issn_l":"3109-113X","issn":["3109-113X","3110-5440"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainable Development Insights","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.58812/sdi.v2i01.2704","doi":"https://doi.org/10.58812/sdi.v2i01.2704","is_oa":true,"landing_page_url":"https://doi.org/10.58812/sdi.v2i01.2704","pdf_url":"https://wsj.westsciences.com/index.php/sdi/article/download/2704/2773","source":{"id":"https://openalex.org/S5407054273","display_name":"Sustainable Development Insights","issn_l":"3109-113X","issn":["3109-113X","3110-5440"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainable Development Insights","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7143974875.pdf","grobid_xml":"https://content.openalex.org/works/W7143974875.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Tax":[0,158],"compliance":[1,23,55,154,165],"among":[2],"corporate":[3,21,43,53,74,123,138,163,217,229,250,267],"taxpayers":[4],"is":[5,201],"a":[6,63,97],"critical":[7],"factor":[8],"in":[9,56,216,227,245],"ensuring":[10],"the":[11,40,101,110,119,177,198,214,262],"sustainability":[12],"of":[13,42,49,80,91,112,118,129,179,185,213,234,259],"government":[14],"revenue":[15],"and":[16,30,47,86,100,127,134,146,205,242,256],"supporting":[17],"economic":[18],"development.":[19],"However,":[20],"tax":[22,45,50,54,84,125,130,139,156,164,171,180,186,195,199,218,243,254,263,268],"can":[24],"be":[25],"influenced":[26],"by":[27,166],"various":[28],"internal":[29],"behavioral":[31],"factors":[32],"within":[33,176,261],"organizations.":[34],"This":[35],"study":[36,236],"aims":[37],"to":[38,73,152,169,191,265],"analyze":[39],"influence":[41,188],"governance,":[44,124,251],"planning,":[46,126,255],"perceptions":[48,128,184,258],"fairness":[51,131,187,260],"on":[52,137],"West":[57],"Java":[58],"Province.":[59],"The":[60,89,116,232],"research":[61,92],"employs":[62],"quantitative":[64],"approach":[65],"using":[66,96,105],"primary":[67],"data":[68,102],"collected":[69],"through":[70],"questionnaires":[71],"distributed":[72],"taxpayers,":[75],"involving":[76],"55":[77],"respondents":[78],"consisting":[79],"finance":[81],"managers,":[82],"accountants,":[83],"staff,":[85],"company":[87],"owners.":[88],"measurement":[90],"variables":[93,210],"was":[94],"conducted":[95],"Likert":[98],"scale,":[99],"were":[103],"analyzed":[104],"multiple":[106],"linear":[107],"regression":[108],"with":[109,155,194],"assistance":[111],"SPSS":[113],"version":[114],"25.":[115],"results":[117],"analysis":[120],"indicate":[121],"that":[122,150,221,248],"have":[132],"positive":[133],"significant":[135],"effects":[136],"compliance.":[140,269],"Corporate":[141],"governance":[142],"encourages":[143],"transparency,":[144],"accountability,":[145],"ethical":[147],"financial":[148],"practices":[149,160],"contribute":[151],"higher":[153],"regulations.":[157],"planning":[159],"also":[161],"support":[162],"enabling":[167],"companies":[168],"manage":[170],"obligations":[172,196],"efficiently":[173],"while":[174],"remaining":[175],"boundaries":[178],"law.":[181],"In":[182],"addition,":[183],"companies\u2019":[189],"willingness":[190],"comply":[192],"voluntarily":[193],"when":[197],"system":[200,264],"perceived":[202],"as":[203],"transparent":[204],"equitable.":[206],"Simultaneously,":[207],"these":[208],"three":[209],"explain":[211],"54.9%":[212],"variation":[215],"compliance,":[219],"indicating":[220],"they":[222],"play":[223],"an":[224],"important":[225],"role":[226],"shaping":[228],"taxation":[230],"behavior.":[231],"findings":[233],"this":[235],"provide":[237],"valuable":[238],"insights":[239],"for":[240],"policymakers":[241],"authorities":[244],"designing":[246],"policies":[247],"strengthen":[249],"encourage":[252],"responsible":[253],"improve":[257],"enhance":[266]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2026-04-01T00:00:00"}
